https://www.taxtmi.com/highlights?id=46812 Capital gain computation - transfer of agriculture land by the assessee through an irrevocable general power of attorney - there was no transfer of the land upon the execution of power of attorney in favor of the party - The provision of section 45 of the Act requires to tax the income in the year of transfer of the property. en-us Tue, 28 May 2019 08:08:22 +0530 Tue, 28 May 2019 08:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46812 Capital gain computation - transfer of agriculture land by the assessee through an irrevocable general power of attorney - there was no transfer of the land upon the execution of power of attorney in favor of the party - The provision of section 45 of the Act requires to tax the income in the year of transfer of the property. Highlights Income Tax Tue, 28 May 2019 08:08:22 +0530 https://www.taxtmi.com/highlights?id=46812